# Value Added Tax Act 1994, Paragraph 18: Interpretation of paragraph 1(7): introductory

Extent: E+W+S+N.I.

(1) Paragraph 1(7) above is interpreted in accordance with this paragraph and paragraphs 19 to 22 below.
(2) For the purposes of paragraph 1(7) above (and paragraphs 19 to 21 below)—
“alteration” includes extension;
“single household dwelling” has the meaning given by paragraph 8(2), (4) and (5) above.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/A1/paragraph/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.